A semiconductor device includes a semiconductor element having a first surface on which an electrode terminal is formed, and a second surface located opposite to the first surface. The semiconductor device further includes a first insulating layer in which the semiconductor element is buried, and second insulating layers and wiring layers formed in such a manner that at least one insulating layer and at least one wiring layer are formed on each of both surfaces of the first insulating layer. The electrode terminal of the semiconductor element is connected to a first wiring layer located on the first surface side through a first via formed in the first insulating layer, and the first wiring layer is connected to a second wiring layer located on the second surface side through a second via formed in the first insulating layer.